SCOTLAND > Uniform Business Rates (UBR) Scotland

Uniform Business Rates (UBR)
Rate YearLargeMediumSmall
2016/1751.0p48.4p
2017/1849.2p46.6p
2018/1950.6p48.0p
2019/2051.6p49.0p
2020/2152.4p**51.1p**49.8p**
2021/2251.6p50.3p49.0p
2022/2352.4p51.1p49.8p

For the years 2017/18, 2018/19 and 2019/20 the large UBR figures apply to all properties with a rateable value greater than RV £51,000: any properties with a rateable value of £51,000 or below benefit from a reduced multiplier.

From 2020/21 an additional medium tier was added.  The large UBR figures apply to all properties with a rateable value greater than RV£95,000. Any properties with a rateable value between RV£51,001 and RV£95,000 benefit from a medium reduced and any

properties with a rateable value of RV £51,000 or below benefit from a further reduced “small” multiplier, which we assume will continue to the end of the Roll. Further relief for some of these properties is also available if additional qualifying conditions are met.

**In response to the Covid-19 Pandemic the Scottish Government announced a 1.6% discount to all of the above UBR’s for the 2020/21 rate year. Rate demands were prepared using the original figures with the adjustment applied as a discount.